Each person who conducts a business within this town is subject to this chapter.
(A) A person CONDUCTS BUSINESS when he or she engages in 1 act of any business taxed under this chapter.
(B) He or she conducts the business WITHIN THE TOWN if he or she maintains a business location in the town; or either personally or through agents, he or she:
(1) Solicits business within town limits; or
(2) Picks up or delivers goods or delivers services within the town limits.
(Ord. O-98-6, passed 6-8-1998)